Finding Text
Criteria and Condition: A nonfederal entity that expends $750,000 or more during the nonfederal entity’s fiscal year in federal
awards must have a single or program specific audit conducted that year in accordance with Uniform Guidance. The federal
single audit, the data collection form, and the reporting package (as defined in Uniform Guidance) must be completed and
submitted within 30 days after the receipt of the auditors’ report or nine months after year end, whichever comes earlier. The
reporting package includes a copy of the Organization’s audited financial statements and the federal single audit report. The
due date for the Organization was September 30, 2023.
Cause: The Organization’s data collection form and reporting package was not submitted to the Federal Clearinghouse by the
due date of September 30, 2023. The Organization experienced a complete turnover in the accounting department that resulted
in the delay of the completion of the audit. The Organization switched audit firms for the fiscal year December 31, 2021 audit.
The new audit firm was engaged after the September 30, 2022 filing deadline.
Effect: The Organization was not in compliance with Uniform Guidance.
Questioned Costs: There are no questioned costs as a result of this finding.
Perspective Information: The finding is related to improper reporting in line with Uniform Guidance and thus there was no
sampling performed.
Recommendation: We recommend the Organization establish policies and procedures to ensure the federal single audit
reporting package is submitted timely.
Repeat Finding: This is a repeat of Finding 2021-001 which was noted in the prior year audit.
Views of Responsible Officials: The Organization agrees with the finding and will adhere to the planned corrective action.
Planned Corrective Actions: We agree with the recommendation and will implement procedures to oversee the timely filing of
the federal single audit reporting package.
Anticipated Completion Date: We expect this process to be ongoing to ensure the timely reporting. We expect to file timely
reports for the fiscal year end December 31, 2023.
Responsible Contact Person: Anna L. Flores, Chief Financial Officer